CA Final · exam guide

How the CA Final Exam Is Conducted

Checked against ICAI's official pages, as of 12 October 2026. Rules and fees change; confirm on the official site before you act.

A pen-and-paper exam at ICAI centres. Papers 1 to 5 are 3-hour closed-book papers; Paper 6 is a 4-hour open-book case-study paper.

• Group I: Paper 1 Financial Reporting, Paper 2 Advanced Financial Management, Paper 3 Advanced Auditing, Assurance and Professional Ethics. Group II: Paper 4 Direct Tax Laws and International Taxation, Paper 5 Indirect Tax Laws, Paper 6 Integrated Business Solutions (Multidisciplinary Case Study with Strategic Management).
• Papers 1 to 5 are 3 hours (2 PM to 5 PM IST) with 30% case-scenario or case-study based MCQs and 70% descriptive questions.
• Paper 6 is 4 hours (2 PM to 6 PM IST): five case studies of 25 marks each, any four to be attempted. Each case study has 10 marks of MCQs and 15 marks of descriptive questions. MCQ answers are marked in an OMR portion on the answer sheet cover.
• Paper 6 is open book: candidates may bring their own printed material such as ICAI study material, textbooks, bare Acts and notes, but may not exchange material, bring electronic devices, or paste text into the answer book.
• 15 minutes of advance reading time is given from 1.45 PM IST.
• There is no negative marking for wrong MCQ answers.
• Candidates may choose English or Hindi as the answering medium for a whole group; there is no paper-wise choice.
• Only a battery-operated portable calculator with up to 6 functions, 12 digits and two memories is allowed. Scientific calculators are not allowed.
• Possessing a mobile phone in the hall, even switched off, is treated as unfair means, and ICAI says the candidate may be debarred for five years.
• Exams are held across India and at overseas centres in Dubai, Bahrain and Kathmandu (November 2026 list).